The Deputy Commissioner of Income Tax (Bpu) and Ors. v. Banamali Das and Anr.
Case brief
What is this about?
Gauhati High Court Review.Pet./9/2025, decided 17.02.2026 by Justice Sanjay Kumar Medhi; Deputy Commissioner of Income Tax (BPU) Guwahati, Joint Commissioner of Income Tax (BPU) and Adjudicating Authority (PBPT Act, S. 7) v. Banamali Das and Bhagya Kalita; review of common judgment and order dated 16.12.2022 in WP(C)/4385/2022 (bunch); maintainability of review; Order X Gauhati High Court Rules 2015; Section 114 and Order 47 Rule 1 CPC; Supreme Court orders dated 18.10.2024 (Review Petition (C) No. 359/2023 in Civil Appeal No.5783/2022, Union of India v. M/S Ganpati Dealcom Pvt. Ltd.), 12.02.2025 (Review Petition (C) No. 341 of 2025 in SLP(C) Diary No. 49828/2023) and 04.11.2025 (SLP(C) No. 8229/2024); review held not maintainable and dismissed; advocates S.C. Keyal, K. Jain, N. Kakati (petitioner), A. Neog and A. Sandilya (respondents 1 and 2); benami; income tax.
What did the court decide?
Considering the principle laid down by the Hon'ble Supreme Court in its subsequent orders dated 12.02.2025 and 04.11.2025, the present application for review is not maintainable and accordingly stands dismissed.